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2004 (5) TMI 172 - AT - CustomsExtract: .......ared value (transaction value) is liable to be accepted in terms of Section 14 of the Customs Act for assessment of the goods for duty of Customs. There being no misdeclaration on the part of the appellants, the order of confiscation and penalty cannot be sustained. Accordingly, the order of the Commissioner is set aside and this appeal is allowed.
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